La Direcci\u00f3 General de Tributs ha publicat el 29 de juny de 2015 una nova consulta vinculant (V2027-15)\u00a0sobre\u00a0la tributaci\u00f3 a l’IRPF de la remuneraci\u00f3 d’un soci a\u00a0la seva\u00a0Societat\u00a0i la subjecci\u00f3 o no a l’IVA.<\/p>\n
Aquesta nova consulta no aporta\u00a0res de nou.<\/p>\n
Es\u00a0limita a reiterar la anterior parrafada\u00a0sobre que hem de verificar cas per cas si existeix subjecci\u00f3 a l’IVA en funci\u00f3 de si existeix ordenaci\u00f3 per\u00a0compte propi d’elements de producci\u00f3 o b\u00e9 aquesta correspon a la Societat.<\/p>\n
En el cas de la calificaci\u00f3 de la retribuci\u00f3 del soci com a rendiments d’activitats econ\u00f2miques\u00a0en lloc de\u00a0rendiments del treball,\u00a0s’ha d’acomplir, tant per la Societat com pel soci, que la actividad sigui qualificada de professional per les tarifes de l’IAE\u00a0i que el treballador estigui donat d’alta al RETA o en un sistema de previsi\u00f3 social alternatiu a tal efecte.<\/p>\n
La inseguretat jur\u00eddica segueix persistint en el sentit de que el soci que treballa per la\u00a0seva Societat\u00a0i considera que no ordena medio propis per a\u00a0la consecuci\u00f3 de\u00a0la seva\u00a0activitat, no s’atrevir\u00e0 a declarar\u00a0els seus\u00a0ingressos como no subjectes a IVA per\u00a0por a que en una comprovaci\u00f3\u00a0els exigeixin per considerar-los subjectes.<\/p>\n","protected":false},"excerpt":{"rendered":"
La Direcci\u00f3 General de Tributs ha publicat el 29 de juny de 2015 una nova consulta vinculant (V2027-15)\u00a0sobre\u00a0la tributaci\u00f3 a l’IRPF de la remuneraci\u00f3 d’un soci a\u00a0la seva\u00a0Societat\u00a0i la subjecci\u00f3 o no a l’IVA. Aquesta nova consulta no aporta\u00a0res de nou. Es\u00a0limita a reiterar la anterior parrafada\u00a0sobre que hem de verificar cas per cas si […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-504","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/504","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/comments?post=504"}],"version-history":[{"count":1,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/504\/revisions"}],"predecessor-version":[{"id":1291,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/504\/revisions\/1291"}],"wp:attachment":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/media?parent=504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/categories?post=504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/tags?post=504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}